Subject: ACCT 101 Financial Accounting
E-Mail Contact Information: dclarke@riohondo.edu
Catalog Course Description:
ACCT 101 is about Financial Accounting. Financial Accounting is the introduction to the theory, principles and practice of accounting and financial reporting of corporations. Topics include analysis and recording of financial transactions, preparation, analysis and interpretation of financial statements and accounting for assets, liabilities and equities. Computer applications are integrated into the homework. This course is required of all accounting and business administration majors.
Student Learning Outcomes:
After completing the course the course, you should be able to:
1. Recognize the effects of business transactions on the accounting equation
2. Apply and analyze double-entry accounting in keeping financial records
3. Explain the difference between cash and accrual accounting
4. Analyze and synthesize financial statements
5. Develop a comprehensive understanding of accounting as an "information system"
6. Analyze and evaluate financial ratios and measurements
7. Use a computerized accounting program to input and process data and to generate financial reports and other reports relevant to the financial position of a business
8. Develop communication, problem solving and group work skills with individuals from culturally diverse backgrounds
By logging into Blackboard you affirm that you are the student who enrolled in the course(s) and are the person who will complete the assigned work. Furthermore, you agree to follow the regulations regarding academic integrity, personal identification and the use of student information as described in
BP 5500 (Standards of Conduct) and AP 5520 (Student Conduct Procedures) which are the Rio Hondo
College student conduct codes that govern student rights and responsibilities. You acknowledge that failure to abide by the regulations set forth in BP 5500 and AP 5520 may result in disciplinary action, including expulsion from the college.
This is NOT a self-paced course. There are firm deadlines in this class. There are assignments due on a regular basis. Please plan your time carefully!
Textbook: Please consult the Bookstore for information at (562) 463-7345 or go to
Rio Hondo College Online Bookstore
This course will include regular instructor student contact. Methods of regular instructor student contact include:
Announcements, Email and Weekly Online Real Time Meetings:
I will contact you regularly to keep in touch, but also to verify your progress, participation, and performance. I will send announcements from Blackboard regularly are also sent to your email. Make sure that the email address in Blackboard is your preferred email address that you check daily. The best way to contact me is by

e-mail. I am available Monday through Friday during the day (9 am-6 pm). I will try to reply to homework questions within 24 hours and answer questions regarding grades or other matters within 2-3 days.
Contact with me also includes a weekly group online chapter meeting using "CCC-Confer," a Blackboard
Collaborate service provide by the California Community College's Chancellor's Office. Based on an availability survey of student preferred meeting times (completed during course orientation), regular weekly
CCC Confer online meetings will be scheduled on two different days and times during the week or on the weekend with the expectation that all students will be able to "attend" (be present and participate) at least one of the two meetings a week. If you cannot attend you should let the instructor know. You are responsible for viewing the archived meeting and completing any exercises completed in the online meeting and any assigned as practice after class.
Office Hours and Orientation:
My office hours will also be on CCC-Confer where there is no limit to the number of students who can attend as long as they are registered in the course. Individual meetings can be scheduled on Skype (a free audio and video service). Using either CCC-Confer or Skype, you can share your screen with the instructor to more easily resolve homework problems. However, the quickest way to get immediate answers to homework problems is to post your questions to the Blackboard Q&A (Question and Answer) Discussion Forum. The first student who correctly, clearly, and thoughtfully answers a question will get 1 to 2 extra credit points. The instructor will monitor the Q&A Homework Question Forum and award points.
To get you ready for class, I will distribute to you a letter one week before class starts and make the class available to you. The letter will tell you a little about the class, but primarily the letter is to outline the steps you need to complete before the course begins. You will read about Blackboard and take a Blackboard quiz. You will read about McGraw-Hill's "Connect," (or other homework aid which is automatically connected to
Blackboard), and complete some exercises in Connect. You will complete a personal information survey, take a quiz on the syllabus and a few other steps. When done you will have a good idea of what you will be doing in the course.
Attendance and Absence Policy:
Absences in this course are accounted for by monitoring academic attendance or attendance at an academically-related activity.
You will be considered to be “present” in this course if there is evidence of your weekly participation in an academically-related activity including, but not limited to,
• physically logging and participating in online meetings or attending in-person sessions of an online course,
• submitting an academic assignment or taking an exam,
• substantively participating in a course online discussion, study group, or other synchronous or asynchronous activity,
• or by initiating contact with your instructor in matters related to this course.
You will be considered “absent for the week” if is there is no evidence of your participation in an academicallyrelated activity for this course for the week. If you have not submitted assignments or participated in an academically-related activity for more than one week, you may be dropped from the course.
The instructor may drop you for non-participation.
There will be a one to three business day delay after an add code is used before a student may be able to log on to Blackboard.
For students new to online classes, it is highly recommended that you take the Online Orientation through our
Virtual College website. This will help explain what online classes are like and familiarize you with how the class is laid out. The orientations can be found at: http://www.riohondo.edu/vc-orientation/

Email Responses: Instructors will make every attempt to respond to students in a timely fashion. Responses can take up to 48 hours before a response is received, excluding weekends and holidays.
Disability: A Student with a verified disability may be entitled to appropriate academic accommodations.
Please contact your instructor and/or the Disabled Students & Programs office at 562-908-3420 for more information.
Modifications and Disclaimer: The instructor reserves the right to modify the content of the course or any course procedure. It is the responsibility of the student to keep apprised of all changes. If the student wishes to drop the class he/she is responsible for initiating the drop. Do not take it for granted that you will be dropped. If you stop working and do not drop the course, you may get an undesirable grade.